# Capital Allowances Act 2001, Paragraph 39: Fixture on which industrial buildings allowance has been made


Section 186 does not apply if the time mentioned in subsection (1)(c)(ii) is before 24th July 1996.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/39 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.